Not just the same power, but ones that measure identically in specs - which really, if you think about it, isn't much of a "test" at all.
Not all amplifiers measure the same, even with the power held constant. Part of why I disagree with RC's "contest".
What RC's amplifier challenge is actually testing is what amplifier measurements cause an impact on the sonic characteristics of the amplifier and at what limits difference in these specs can or can not cause sonic differences. Keep in mind that they do not have to measure "identically", but only within certain limits (that most any decent amplifier will measure within). It basically states (and so far has proved) that the power, gain, frequency response and distortion and noise characteristics of the amplifier are the sole causes of "sound differences" in amplifiers, and then specifies at what levels differences in these specs can or can not be heard. And no one has yet to prove him wrong.
There is really nothing to disagree with, or any fallacy in the challenge. Unless you can win the challenge and prove his hypothesis wrong that amplifiers, of any class or quality level, with equal power output (not hard to find), distortion below 2% (any amplifier worth owning should be capable of this) and frequency response matched to within a certain level (which I can't recall off hand, but regardless differences here are nothing a simple equalizer couldn't fix) will be audibly identical.
I personally think the above information is pretty invaluable, and should be for just about anyone.
Isn't it nice to know that, at worst, a simple equalizer could make your $300 amplifier "sound" like a $2,500 Brax?
Hell, he'll even allow your precious light bulb amps into the challenge against a SS amplifier //content.invisioncic.com/y282845/emoticons/wink.gif.608e3ea05f1a9f98611af0861652f8fb.gif He just adds a resistor to the output of the SS amp to lower it's damping factor and equalizes the response.....imagine getting tube sound from an SS amplifier //content.invisioncic.com/y282845/emoticons/eek.gif.771b7a90cf45cabdc554ff1121c21c4a.gif